Federal Tax

Specialized Qualified Plans — Cash Balance, Target, Age-Weighted and Hybrids (Portfolio 352)

  • This Portfolio discusses different types of retirement plans, including alternative or hybrid plan designs, and discusses the universe of defined benefit pension plans.


Bloomberg Tax Portfolio, Specialized Qualified Plans — Cash Balance, Target, Age-Weighted and Hybrids, No. 352-4th, describes alternative or hybrid plan designs. These hybrid plans include target benefit plans, cash balance plans, pension equity plans, floor-offset plans, age-weighted profit-sharing plans, points plans and §414(k) plans.

The Portfolio explores the key features of and differences between defined benefit and defined contribution plans in an effort to more fully understand the hybrid nature of such alternative plan

Table of Contents

I. Introduction
II. Target Benefit Plans
III. Age-Weighted Profit-Sharing Plans
IV. Points Plans
V. Cash Balance Plans
VI. Pension Equity and other Lump-Sum Retirement Plans
VII. Floor-Offset Plans
VIII. Section 414(k) Plans

Kyle Brown
Kyle Brown
Special Counsel (Retired)
Internal Revenue Service, Office of Chief Counsel
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